qualifying
21qualifying distribution — A type of distribution, the making of which generally caused a company with surplus ACT (advance corporation tax) to be required to account for shadow ACT. ACT has been abolished in relation to distributions made after 5 April 1999. Related links …
22qualifying employee share ownership trust — (QUEST) A statutory employee share trust (as opposed to a common law ESOP trust). Employee share trusts are discretionary trusts, the beneficiaries of which are employees and former employees of the company establishing the trust and, if the… …
23qualifying floating charge — A floating charge created by an instrument which: • States that paragraph 14 of Schedule B1 to the Insolvency Act 1986, applies to it; • Purports to empower the holder of the floating charge to appoint an administrator of the company; or •… …
24qualifying investments — All financial instruments within the meaning of Article 1(3) of the Market Abuse Directive, that is: • Transferable securities as defined in the Investment Services Directive (for example, shares in companies and other securities equivalent to… …
25qualifying period — In the context of employment law, the period of time employees must have worked continuously for an employer in order to be eligible for certain statutory rights. For example, employees must usually have worked for one year to claim unfair… …
26qualifying week — In employment law, the 15th week before the expected week of childbirth, that is the week in which a woman s baby is due. Related links expected week of childbirth (EWC) Practical Law Dictionary. Glossary of UK, US and international legal terms …
27qualifying ratios — USA Data used to decide whether a potential borrower qualifies for a mortgage. Lenders compare a borrower s monthly income to the proposed monthly mortgage expenses to decide whether the borrower is creditworthy. A front or top ratio reflects the …
28qualifying trading company — To qualify for Enterprise Investment Scheme Relief and Re investment relief, the company which is the subject of the investment must fall within the conditions applicable to these forms of relief. There are complex qualifications but in broad… …
29qualifying factors — index circumstances Burton s Legal Thesaurus. William C. Burton. 2006 …
30qualifying reasons — index extenuating circumstances Burton s Legal Thesaurus. William C. Burton. 2006 …
